• International Id Checking Guide 2019

An essential, guide for checking US and Canadian identification documents. All the information you need for each ID is on one page in this easy-to-use spiral bound, lay-flat format. The information in this guide is valid through February 29, 2020. $21.50 Quantity.

What's NewSocial security and Medicare tax for 2019. The social security tax rate is 6.2% each for the employee and employer, unchanged from 2018. The social security wage base limit is $132,900.The Medicare tax rate is 1.45% each for the employee and employer, unchanged from 2018. There is no wage base limit for Medicare tax. Social security and Medicare taxes apply to the wages of household employees you pay $2,100 or more in cash in 2019. For more information, see, later.Qualified parking exclusion and commuter transportation benefit. For 2019, the monthly exclusion for qualified parking is $265 and the monthly exclusion for commuter highway vehicle transportation and transit passes is $265.

RemindersQualified bicycle commuting reimbursement suspended. Section 11047 of Public Law 115-97 suspends the exclusion of qualified bicycle commuting reimbursements from your employee's income for any tax year beginning after 2017 and before 2026.Certification program for professional employer organizations.

The Tax Increase Prevention Act of 2014 required the IRS to establish a voluntary certification program for professional employer organizations (PEOs). PEOs handle various payroll administration and tax reporting responsibilities for their business clients and are typically paid a fee based on payroll costs. To become and remain certified under the certification program, certified professional employer organizations (CPEOs) must meet various requirements described in sections 3511 and 7705 and related published guidance. Certification as a CPEO may affect the employment tax liabilities of both the CPEO and its customers. A CPEO is generally treated for employment tax purposes as the employer of any individual who performs services for a customer of the CPEO and is covered by a contract described in section 7705(e)(2) between the CPEO and the customer (CPEO contract), but only for wages and other compensation paid to the individual by the CPEO. To become a CPEO, the organization must apply through the IRS Online Registration System.

For more information or to apply to become a CPEO, go to. Also see Revenue Procedure 2017-14, 2017-3 I.R.B. 426, available at.Filing due date for 2019 Forms W-2 and W-3.

Both paper and electronically filed 2019 Forms W-2 and W-3 must be filed with the Social Security Administration (SSA) by January 31, 2020.Credit reduction states. A state that hasn't repaid money it borrowed from the federal government to pay unemployment benefits is a 'credit reduction state.' The Department of Labor (DOL) determines these states.

If you paid any wages that are subject to the unemployment compensation laws in any credit reduction state, your federal unemployment (FUTA) tax credit is reduced. See the Instructions for Schedule H (Form 1040) for more information.Medicaid waiver payments. Notice 2014-7 provides that certain Medicaid waiver payments are excludable from income for federal income tax purposes. See Notice 2014-7, 2014-4 I.R.B.

445, available at. For more information, including questions and answers related to Notice 2014-7, go to.Outsourcing payroll duties. Generally, as an employer, you're responsible to ensure that tax returns are filed and deposits and payments are made, even if you contract with a third party to perform these acts. You remain responsible if the third party fails to perform any required action. Before you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer, such as a payroll service provider or reporting agent, go to for helpful information on this topic. If a CPEO pays wages and other compensation to an individual performing services for you, and the services are covered by a contract described in section 7705(e)(2) between you and the CPEO (CPEO contract), then the CPEO is generally treated as the employer, but only for wages and other compensation paid to the individual by the CPEO. However, with respect to certain employees covered by a CPEO contract, you may also be treated as an employer of the employees and, consequently, may also be liable for federal employment taxes imposed on wages and other compensation paid by the CPEO to such employees.

For more information on the different types of third-party payer arrangements, see section 16 in Pub. 15.Photographs of missing children. The IRS is a proud partner with the.

Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. IntroductionThe information in this publication applies to you only if you have a household employee. If you have a household employee in 2019, you may need to pay state and federal employment taxes for 2019.

You generally must add your federal employment taxes to the income tax that you will report on your 2019 federal income tax return.This publication will help you decide whether you have a household employee and, if you do, whether you need to pay federal employment taxes (social security tax, Medicare tax, FUTA, and federal income tax withholding). It explains how to figure, pay, and report these taxes for your household employee. It also explains what records you need to keep.This publication also tells you where to find out whether you need to pay state unemployment tax for your household employee.

Comments and suggestions.We welcome your comments about this publication and your suggestions for future editions.You can send us comments from.Or you can write to: Internal Revenue ServiceTax Forms and Publications1111 Constitution Ave. NW, IR-6526Washington, DC 20224Although we can't respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. We can't answer tax questions sent to this address. Do You Have a Household Employee?You have a household employee if you hired someone to do household work and that worker is your employee. The worker is your employee if you can control not only what work is done, but how it is done. If the worker is your employee, it doesn't matter whether the work is full time or part time or that you hired the worker through an agency or from a list provided by an agency or association.

It also doesn't matter whether you pay the worker on an hourly, daily, or weekly basis, or by the job.Babysitters,.Butlers,.Caretakers,.Cooks,.Domestic workers,.Drivers,.Health aides,.House cleaning workers,.Housekeepers,.Maids,.Nannies,.Private nurses, and.Yard workers.Household work doesn't include services performed by these workers unless the services are performed in or around your private home. A separate and distinct dwelling unit maintained by you in an apartment house, hotel, or other similar establishment is considered a private home. Services not of a household nature, such as services performed as a private secretary, tutor, or librarian, even though performed in your home, aren't considered household work. It is unlawful for you knowingly to hire or continue to employ an alien who can’t legally work in the United States.When you hire a household employee to work for you on a regular basis, you and the employee must complete the U.S. Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification.

No later than the first day of work, the employee must complete the employee section of the form by providing certain required information and attesting to his or her current work eligibility status in the United States. You must complete the employer section by examining documents presented by the employee as evidence of his or her identity and employment eligibility. Acceptable documents to establish identity and employment eligibility are listed on Form I-9.

You should keep the completed Form I-9 in your own records. Don't submit it to the IRS, the USCIS, or any other government or other entity.

The form must be kept available for review upon notice by an authorized U.S. Government official.For more information on completing Form I-9, see M-274, Handbook for Employers, published by the USCIS. Do You Need To Pay Employment Taxes?If you have a household employee, you may need to withhold and pay social security and Medicare taxes, pay federal unemployment tax, or both. To find out, read.You don't need to withhold federal income tax from your household employee's wages.

But if your employee asks you to withhold it, you can. See, later.If you need to pay social security, Medicare, or federal unemployment tax or choose to withhold federal income tax, read for an overview of what you may need to do.

Consequences of not paying employment taxes.If you have a household employee and you're required to withhold and pay employment taxes and you don't, you will generally be liable for the employment taxes that you should've withheld and paid. See section 2 in Pub. 15 for additional information.

Interest and penalties may also be charged. You may have to pay a penalty if you don't give Forms W-2 to your employees or file Copy A of the forms with the SSA by the due dates.

You may also have to pay a penalty if you don't show your employee's social security number (SSN) on Form W-2 or don't provide correct information on the form.Your spouse,.Your child under the age of 21, or.Your parent.1 In addition to withholding Medicare tax at 1.45%, you must withhold a 0.9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. You’re required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Additional Medicare Tax is only imposed on the employee. There is no employer share of Additional Medicare Tax. All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold.Note.

If neither A nor B above applies, you don't need to pay any federal employment taxes. But you may still need to pay state employment taxes. Social Security and Medicare TaxesThe social security tax pays for old-age, survivors, and disability benefits for workers and their families. The Medicare tax pays for hospital insurance.Both you and your household employee may owe social security and Medicare taxes. Your share is 7.65% (6.2% for social security tax and 1.45% for Medicare tax) of the employee's social security and Medicare wages. Your employee's share is also 7.65% (6.2% for social security tax and 1.45% for Medicare tax).

In addition to withholding Medicare tax at 1.45%, you must withhold a 0.9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. You’re required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Additional Medicare Tax is only imposed on the employee.

There is no employer share of Additional Medicare Tax. All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. For more information on Additional Medicare Tax, go to. Social security and Medicare wages.You figure social security and Medicare taxes on the social security and Medicare wages you pay your employee.If you pay your household employee cash wages of $2,100 or more in 2019, all cash wages you pay to that employee in 2019 (regardless of when the wages were earned) up to $132,900 are social security wages and all cash wages are Medicare wages. However, any noncash wages you pay don't count as social security and Medicare wages.If you pay the employee less than $2,100 in cash wages in 2019, none of the wages you pay the employee are social security or Medicare wages and neither you nor your employee will owe social security or Medicare tax on those wages.

Cash wages.Cash wages include wages you pay by check, money order, etc. Cash wages don't include the value of food, lodging, clothing, transit passes, and other noncash items you give your household employee. However, cash you give your employee in place of these items is included in cash wages.Noncash wages paid to household employees aren't subject to social security taxes or Medicare taxes; however, they are subject to federal income tax unless a specific exclusion applies. Report the value of taxable noncash wages in box 1 of Form W-2 together with cash wages. Don't show noncash wages in box 3 or in box 5 of Form W-2.

Also see section 5 of Pub. 15 for more information on cash and noncash wages, and Pub. 15-B for more information on fringe benefits.You’re divorced and haven't remarried.You’re a widow or widower.You’re living with a spouse whose physical or mental condition prevents him or her from caring for your child for at least 4 continuous weeks in the calendar quarter services were performed.An employee who is under the age of 18 at any time during the year. Exception: Count these wages if providing household services is the employee's principal occupation. If the employee is a student, providing household services isn't considered to be his or her principal occupation.Also, if your employee's cash wages reach $132,900 (maximum wages subject to social security tax) in 2019, don't count any wages you pay that employee during the rest of the year as social security wages to figure social security tax. Continue to count the employee's cash wages as Medicare wages to figure Medicare tax.If you reimburse your employee for qualified parking, transportation in a commuter highway vehicle, or transit passes, you may be able to exclude the cash reimbursement amounts from counting as cash wages subject to social security and Medicare taxes. Qualified parking is parking at or near your home or at or near a location from which your employee commutes to your home.

It doesn't include parking at or near your employee's home. For 2019, you can reimburse your employee up to $265 per month for qualified parking and $265 per month for combined commuter highway vehicle transportation and transit passes. See Transportation (Commuting) Benefits in Pub. 15-B for more information.

Any cash reimbursement over these amounts is included as wages. Withholding the employee's share.You should withhold the employee's share of social security and Medicare taxes if you expect to pay your household employee cash wages of $2,100 or more in 2019. However, if you prefer to pay the employee's share yourself, see, later.You can withhold the employee's share of the taxes even if you’re not sure your employee's cash wages will be $2,100 or more in 2019. If you withhold the taxes but then actually pay the employee less than $2,100 in cash wages for the year, you should repay the employee. Don't report withheld taxes that you repaid to the employee on Form W-2.Withhold 7.65% (6.2% for social security tax and 1.45% for Medicare tax) from each payment of social security and Medicare wages. Generally, you can use to figure the proper amount to withhold. You will pay the amount withheld to the IRS with your share of the taxes.

Don't withhold any social security tax after your employee's social security wages for the year reach $132,900. 15 for federal income tax withholding tables.)Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. For example, on a wage payment of $180, the employee social security tax is $11.16 ($6.20 tax on $100 plus $4.96 on $80 wages). In addition to withholding Medicare tax at 1.45%, you must withhold a 0.9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year.

You’re required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Additional Medicare Tax is only imposed on the employee. There is no employer share of Additional Medicare Tax. All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold.

For more information on Additional Medicare Tax, go to. Total cash wages paid to Jane$2,300.00($50 x 46 weeks)Jane's share of:Social security tax$142.60($2,300 x 6.2% (0.062))Medicare tax$33.35($2,300 x 1.45% (0.0145))Mary's share of:Social security tax$142.60($2,300 x 6.2% (0.062))Medicare tax$33.35($2,300 x 1.45% (0.0145))Amount reported on Form W-2 and Form W-3:Box 1: Wages, tips$2,300.00Box 3: Social security wages$2,300.00Box 4: Social security tax withheld142.60Box 5: Medicare wages and tips$2,300.00Box 6: Medicare tax withheld33.35For information on withholding and reporting federal income taxes, see Pub.15. Not withholding the employee's share.If you prefer to pay your employee's social security and Medicare taxes from your own funds, don't withhold them from your employee's wages. The social security and Medicare taxes you pay to cover your employee's share must be included in the employee's wages for income tax purposes. However, they aren't counted as social security and Medicare wages or as federal unemployment (FUTA) wages. Report the social security and Medicare taxes that you paid in boxes 4 and 6 of your employee’s Form W-2; also add the taxes to your employee’s wages reported in box 1 of Form W-2. Example.In 2019, you hire a household employee (who is an unrelated individual over age 18) to care for your child and agree to pay cash wages of $100 every Friday.

You expect to pay your employee $2,100 or more for the year. You decide to pay your employee's share of social security and Medicare taxes from your own funds.

You pay your employee $100 every Friday without withholding any social security or Medicare taxes.For social security and Medicare tax purposes, your employee's wages each payday are $100. For each wage payment, you will pay $15.30 when you pay the taxes. This is $7.65 ($6.20 for social security tax + $1.45 for Medicare tax) to cover your employee's share plus $7.65 ($6.20 for social security tax + $1.45 for Medicare tax) for your share. For income tax purposes, your employee's wages each payday are $107.65 ($100 + the $7.65 you will pay to cover your employee's share of social security and Medicare taxes).For a more detailed example that includes a completed Schedule H, Form W-2, and Form W-3, see the Instructions for Schedule H (Form 1040). Federal Unemployment (FUTA) TaxThe federal unemployment tax is part of the federal and state program under the Federal Unemployment Tax Act (FUTA) that pays unemployment compensation to workers who lose their jobs. Like most employers, you may owe both the federal unemployment tax (the FUTA tax) and a state unemployment tax. Or you may owe only the FUTA tax or only the state unemployment tax.

To find out whether you will owe state unemployment tax, contact your state's unemployment tax agency. For a list of state unemployment tax agencies, visit the U.S. Department of Labor's website at. You should also find out if you need to pay or collect other state employment taxes or carry workers' compensation insurance.The FUTA tax is 6.0% of your employee's FUTA wages.

However, you may be able to take a credit of up to 5.4% against the FUTA tax, resulting in a net tax rate of 0.6%. Your credit for 2019 is limited unless you pay all the required contributions for 2019 to your state unemployment fund by April 15, 2020. The credit you can take for any contributions for 2019 that you pay after April 15, 2020, is limited to 90% of the credit that would have been allowable if the contributions were paid on or before that day. FUTA wages.Figure the FUTA tax on the FUTA wages you pay. If you pay cash wages to all of your household employees totaling $1,000 or more in any calendar quarter of 2018 or 2019, the first $7,000 of cash wages you pay to each household employee in 2019 is FUTA wages. (A calendar quarter is January through March, April through June, July through September, or October through December.) If your employee's cash wages reach $7,000 during the year, don't figure the FUTA tax on any wages you pay that employee during the rest of the year. For an explanation of cash wages, see the discussion about under Social Security and Medicare Taxes, earlier.

Do You Need To Withhold Federal Income Tax?You’re not required to withhold federal income tax from wages you pay a household employee. You should withhold federal income tax only if your household employee asks you to withhold it and you agree.

The employee must give you a completed Form W-4.If you and your employee have agreed to withholding, either of you may end the agreement by letting the other know in writing.If you agree to withhold federal income tax, you’re responsible for paying it to the IRS. Pay the tax as discussed under, later. Also, see, later.Use the federal income tax withholding tables in Pub. 15 to find out how much to withhold. Figure federal income tax withholding on taxable wages before you deduct any amounts for other withheld taxes. Withhold federal income tax from each payment of wages based on the filing status and allowances shown on your employee's Form W-4. 15 contains detailed instructions.Meals provided to your employee at your home for your convenience.Lodging provided to your employee at your home for your convenience and as a condition of employment.Up to $265 per month for 2019 for transit passes you give your employee or for any cash reimbursement you make for the amount your employee pays for transit passes used to commute to your home if you qualify for this exclusion.

15-B for special requirements for this exclusion.) A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train.Up to $265 per month for 2019 for the value of parking you provide your employee or for any cash reimbursement you make for the amount your employee pays and substantiates for parking at or near your home or at or near a location from which your employee commutes to your home.See section 5 of Pub. 15 for more information on cash and noncash wages, and Pub. 15-B for more information on fringe benefits.

Notice about the EIC.You must give your household employee a notice about the EIC if you agree to withhold federal income tax from the employee's wages (as discussed earlier under ) and the federal income tax withholding tables show that no tax should be withheld. Even if not required, you’re encouraged to give the employee a notice about the EIC if his or her 2018 wages were less than $49,194 ($54,884 if married filing jointly).Copy B of Form W-2 has a statement about the EIC on the back.

Summary Guide.CPD Credit Units RequirementsFirst things first: before you apply for renewal of your Professional ID (PID), take note that the PRC will be checking for CPD (Continuing Professional Development) credit units as prerequisite for renewal.The good news, though, is that the PRC is not yet fully implementing the CPD units requirement. In fact, the PRC officially announced in December 2018 that “renewal of Professional Identification Card (PIC) without full CPD Compliance is accepted until December 2020.”This means that for the years 2019 until December 2020, all applicants wishing to renew their PRC IDs are not mandated to fully comply yet with the required CPD units. The only requirement, for now, is “an undertaking to complete the required CPD credit units for the next compliance period.”Simply speaking, you will be allowed to renew your PRC ID, even if you haven’t met the required CPD credit units, as long as you submit an Affidavit of Undertaking.

The new PRC ID Renewal Application Form already includes an “Undertaking” section so no need to submit a separate affidavit anymore and no need to have this undertaking notarized either. Required CPD units reduced to 15 units. Also effective March 1, 2019, new transitory provisions regarding the implementation of the CPD Law will begin. In February 2019, the PRC issued which amended parts of Resolution 1032 series of 2017 or the Implementing Rules and Regulations (IRR) of the CPD Act of 2016.Under the IRR transitory provisions of the CPD Law:. Professionals working abroad (overseas) are not required to comply with the CPD requirement;. New board exam passers and recently licensed professionals shall also not be covered by the CPD requirement; and finally, the good news. The required CPD credits have beed reduced to no more than fifteen (15) CPD units.

International Id Checking Guide 2019

Take note that the PRC ID is valid for three years, renewable on your birth month. Applicants may renew their PRC ID prior to expiration date. Doing so will not lose the one (1) year validity as a result of early renewal, according to the PRC.It’s nice that the PRC now offers online renewal application but, unfortunately, you will still need to visit a PRC office to personally submit all required documents. To do this, you will have to schedule your Online Appointment details.For the step-by-step guide on registration, account creation, and renewal application of PRC ID, start with Step #1 below. Step 1: Visit PRC Online websiteGo to the official PRC online renewal and application website at. Please note that in some cases, the website will be down and under maintenance, but simply come back at a different time to access the website. For first-time users, you need to register first.

If you have already registered, just login to your account then skip to Step #8 below. Step 2: Register a new account and complete your profileA. First-time users need to register and complete their profile. Make sure you have the following information before you begin:. A valid e-mail address (with password). A working mobile or cellphone number. Personal data (including date of your graduation).

Soft copy of ID photo, saved in.jpg format on a computer, phone or tablet. The photo should also be 2×2 in size, in plain white background; taken no more than 6 months prior to PRC ID renewal; and the applicant must wear decent attire WITH COLLAR in the photo.B. To register and create a new account:. Click the “REGISTER” tab on the right-hand sidebar of the homepage. Scroll below to view the entire Terms of Service.

Click on the green “ACCEPT” button. Fill out all required information as printed on your Notice of Admission or Professional Identification Card. Once completed, check the “I’m not a robot” CAPTCHA then click the green “REGISTER” button. Once you have finished registration, log in by clicking the “SIGN IN” tab. Enter your Email Address and Password, then click the “SIGN IN” button.D. Once signed in, create your Profile by filling out and completing the form.

Correctly input all required information, including your personal details, address, telephone and cellphone numbers, you mother’s and father’s details, degree course, school graduated from, and date of graduation, among others.E. After completing your Profile, click the “SAVE INFORMATION” button. Step 3: Schedule an Online AppointmentA. To renew your PRC ID, make sure you’re logged in to your PRC account then click the “TRANSACTION” button located at the top-right portion of the page.B. In the “Select Transaction” section, click the “RENEWAL” tab, then choose your “Profession” from the drop-down menu then input your PRC License ID Number.

Next, click the “Proceed” button.C. In the succeeding “Online Appointment” page, select the PRC Office (from the drop-down menu) where you wish to apply for renewal. You will then be given a tentative Appointment Date and Time.

If you wish to reschedule, just click the “Reschedule?” button and select a new Appointment Date. Step 4: Pay processing fee via PRC Cashier, Landbank, or UCPB.

You will be shown the total amount you need to pay for the processing of your ID renewal. Ok na po ang website ng PRC since naopen ko sya ngyn, now what concerns me is the payment since hindi pa ako bayad, so 2 lang choices doon ang Landbank at PRC-Cashiers, pero since may appointment ka so nakalagay na doon ka mgbabayad, they will give the reference number na need mo na lang magbayad, need to take a picture ng nakalagay after complete mo mga details mo.

So far dito pa lang ako, about sa CPD credits nmn, so far alam ko lang tlga about sa undertaking sice my friend told me about it, ngrenew sya last February this year. 15 cpd dapat this year but after ng 3 yrs ulit bale need mo ipasa ang total 60 cpd. Sir, pwede bang may option ang OFW to apply for renewal as walk in, kasi nahirapan akong mag-apply for renewal thru online di maapos tapos ang application ko at palaging nag back to zero yong mga pini fill-upan ko. By next week babalik na ako sa abroad, so paano kung walang slot before sa flight ko.

I am willing to renew, I was there in PRC Office in Robinsons Cebu but they advise me to renew online but until now I was not able to process my online application.Could I have a manual application?Hoping this query will be given favorable action. My nursing license expired last nov 2018. Ngayon po gusto ko kumuha ng verification of license as required for my license by endorsement in Missouri state. Pero hindi ko po alam kung pwedi lang ba ako kumuha kahit expired na license ko o kailangan ko talaga sya e Renew muna. If e Renew ko ba, since first time ko mag renew ma waive ba ang CPD units? Do I still need the certificate of undertaking to be submitted still?

Tapos dun po sa certificate og undertaking how much ang units na ilagay? Ang how much po ba na CPD units ang first time Renew and second Renew for a nurse? Salamat po sa sasagot, your reply will be much appreciated. We’re planning to work abroad for 3 years pero we’re afraid kasi maeexpire na ang teacher’s license namin. These are my questions:1.

What are the requirements pag magrerenew nang license? Yung affidavit ogf undertakinglang po ba?2. What if po hindi po ako ang magrerenew ng license ko but I’ll have a representative.

What should I and my representative do?3. May babayaran po ba pag hindi agad nakapagrenew ng license?4.

2023 po maeexpire ang aking teacher’s license. Kailangan ko na po bang na magcomply sa 15 unuts cpd??Thank you and I’m hoping for an immediate reply.:).